In Royal Lion Capital Pty Ltd and Commissioner of Taxation [2021] AATA 3049 the Tribunal affirmed the Commissioner’s decision to to register the applicant for GST on the basis that it had exceeded the GST registration turnover threshold of $75,000 from 1 April 2018 and that it was carrying...
In Royal Lion Capital Pty Ltd and Commissioner of Taxation [2021] AATA 3049 the Tribunal affirmed the Commissioner’s decision to to register the applicant for GST on the basis that it had exceeded the GST registration turnover threshold of $75,000 from 1 April 2018 and that it was carrying...
regime Under the overseas vendor registration regime which would be introduced with effect from 1 January 2020, an overseas vendor will be required to register for GST in Singapore and to charge and collect GST on "digital services" to Singapore consumers if the registration threshold is exceeded....
C. Who Is Liable The GST registration threshold is A$50,000 (or A$100,000 for nonprofit bodies). The threshold applies retrospectively and prospectively, as follows: • Based on current turnover (that is, turnover in the current month and the previous 11 months); or • Based on ...